DCIT, CHENNAI vs. M/S. HWASHIN AUTOMOTIVE INDIA PVT. LTD., KANCHEEPURAM

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ITA 2588/CHNY/2016Status: DisposedITAT Chennai23 March 2018AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Madras High Court judgment is binding on all authorities within the state. Therefore, the CIT(Appeals) rightly followed the precedent and allowed the assessee's claim.

What were the facts?

The Revenue appealed against the CIT(Appeals)'s order which allowed the assessee's claim for disallowance of employees' contribution towards Provident Fund. The CIT(Appeals) relied on a Madras High Court judgment.

What were the issues?

Whether the disallowance of employees' contribution towards Provident Fund was justified, considering the binding precedent of the Madras High Court.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE

For Respondent: Shri Sandeep Bagmar R., Advocate
Hearing: 14.03.2018Pronounced: 23.03.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-6, Chennai, dated 30.06.2016 and pertains to assessment year 2011-12.

2.

The only issue arises for consideration is disallowance of employees’ contribution towards Provident Fund.

3.

We have considered the rival submissions on either side and perused the relevant material available on record. The CIT(Appeals) allowed the claim of the assessee by placing reliance on the judgment of Madras High Court in CIT v. Industrial Security and Intelligence Pvt. Ltd. in T.C.A. No.585 and 586 of 2015 dated 24.07.2015. This Tribunal is of the considered opinion that the judgment of Madras High Court is binding on all the authorities in the State. Therefore, the CIT(Appeals) has rightly followed the judgment of Madras High Court and allowed the claim of the assessee. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed.

4.

In the result, the appeal filed by the Revenue stands dismissed.

Order pronounced on 23rd March, 2018 at Chennai.

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